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        F. Acts / Amendment Acts

        Section 61 - Amendment of section 194L

        Finance Act, 2000
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        No deduction under section 194L shall be made from payments made on or after 1 June 2000 by payers. An amendment inserts a further proviso into section 194L of the Income-tax Act, effective 1 June 2000, providing that no deduction shall be made under this section from any payment made on or after that date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                No deduction under section 194L shall be made from payments made on or after 1 June 2000 by payers.

                                An amendment inserts a further proviso into section 194L of the Income-tax Act, effective 1 June 2000, providing that no deduction shall be made under this section from any payment made on or after that date.


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